Legal Opinion
Antonio R. Durando Naomiann N. Durando v. United States
Court of Appeals for the Ninth Circuit
Decided November 16, 1995No. 94-15716PublishedCited by 28 opinions
1Opinion of the Court
SNEED, Circuit Judge:
Appellants are self-employed legal and business advisors who own shares in, and provide services to, several S corporations. They appeal from the district court’s grant of summary judgment against them in their income tax refund action against the United States. Their complaint alleged that the Internal Revenue Service (IRS) improperly disallowed Keogh plan deductions which they claimed in their 1985 and 1987 joint income tax returns based on their pro rata shares of pass-through income from the S corporations. Thus, the question for decision is whether S corporation…
2Cases cited13 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Helvering v. R. J. Reynolds Tobacco Co.Supreme Court of the United States · 1939
8 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- Schwartz v. BrownleeSupreme Court of Virginia · 1997
- Veterinary Surgical Consultants, P.C. v. Comm'rUnited States Tax Court · 2001
- Leonard Pipeline Contractors, Ltd. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1998
- Minnick v. CommissionerCourt of Appeals for the Ninth Circuit · 2015
- Bennett v. YoshinaDistrict Court, D. Hawaii · 2000
23 more not listed; retrieve them via the Exa API.